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Abstract

The objective of this note is to describe and highlight the importance of the cash flow statement to evaluate the financial performance and position of a company. The intent of the note is not to provide a detailed description of how to prepare a cash flow statement but to emphasize its use.
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Abstract

The objective of this note is to describe and highlight the importance of the cash flow statement to evaluate the financial performance and position of a company. The intent of the note is not to provide a detailed description of how to prepare a cash flow statement but to emphasize its use.

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